حيدر علي المسعودي; رحاب صالح مغامس. Benford law is applied to expose income smoothing practices when measuring at fair value. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 16, n. 65, p. 98–119, 2024. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2095. Acesso em: 11 apr. 2025.